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Kab. bantul,
Daerah istimewa yogyakarta
INDONESIA
Journal of Accounting and Investment
Published by Universitas Muhammadiyah Yogyakarta
ISSN : 26223899     EISSN : 26226413     DOI : 10.18196/jai
Core Subject : Economy,
Economics, Econometrics & Finance
JAI receives rigorous articles that have not been offered for publication elsewhere. JAI focuses on the issue related to accounting and investments that are relevant for the development of theory and practices of accounting in Indonesia and southeast asia especially. Therefore, JAI accepts the articles from Indonesia authors and other countries. JAI covered various of research approach, namely: quantitative, qualitative and mixed method.
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Articles 6 Documents
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Search results for , issue "Vol 9, No 1: January 2008" : 6 Documents clear
PERSEPSI MASYARAKAT TERHADAP KUALITAS LAYANAN PUBLIK YANG DIBERIKAN OLEH INSTANSI PEMERINTAH DI KABUPATEN SLEMAN DAN KABUPATEN BANTUL Murtin, Alex
Journal of Accounting and Investment Vol 9, No 1: January 2008
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The study is focused on the difference of perception between the society government officials on service quality in Bantul and Sleman regency DIY. The sample is devided into two; i.e. the society functioning as service client is big as 250 people, and the officials representing as government agent giving service as big as 50 people. The researcher wants to know if there is a difference on service perception between the society and officials, and then finds out whether the difference is influenced by their educational background, and finally figures out the perception of the society toward the service quality in the both regencies. The finding shows that there is a significant difference on the perception. It is summarized that the society expectation to get quality services from the officials cannot be fulfilled. It means that the service they get is lower than the expectation they have.
PERLINDUNGAN INVESTOR PASAR MODAL DALAM PERSPEKTIF LEGAL, DISCLOSURE DAN DIVIDEN DI BEBERAPA NEGARA Wahyu Manuhara Putra
Journal of Accounting and Investment Vol 9, No 1: January 2008
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

Corporate governance gives certainty protection to shareholder and parties of creditor in investing at its company. Mechanism of corporate governance consisted of transparancy, disclosure and fairness. Corporate governance is key determinant and develope of  stock market, capital and ownership structure, dividend policy and control gain of privat. Purpose of this article is to explain protection of investor through mechanism disclosure, law and dividend in some countries. Result of some researches indicate that United States, English and Japan has high law level of protection for investor while indonesia still weakening. The disclosure  level broadness of financial information there is at United States, English and Japan. On The Contrary, Indonesia still less in disclosing its financial statements. The other result states that dividend payment policy indirectly relates to protection of investor, but influenced by law enforcement system and investment opportunitis.
PENGARUH AUDIT MANAJEMEN, KOMITMEN ORGANISASIONAL MANAJER, PENGENDALIAN INTERN TERHADAP PENERAPAN PRINSIP-PRINSIP GOOD CORPORATE GOVERNANCE DAN KINERJA BADAN USAHA MILIK NEGARA DI INDONESIA Pratolo, Suryo
Journal of Accounting and Investment Vol 9, No 1: January 2008
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

Company performance and “good corporate governance” can’t run automatically. It needs the system and personnel aspects to drive. Base on the former research and literature study, researcher choose management audit, manager’s organization commitment, and internal control as exogenous variables that influence “good corporate governance” principles application and  company performance. Using the path analyses technique, this research results the research summary: there is a relationship between management audit, manager’s organization commitment, and internal control; there is no relationship between  management audit and manager’s organization commitment  on “good corporate governance” principles application directly and indirectly; there is influence of internal control on good corporate governance principles application directly; there is indirect relationship between internal control and company performance through “good corporate governance” principles application; and there is direct influence of management audit, internal control, and “good corporate governance principles application” on company performance. Other research resulted outcome is that internal control has the highest influence on “good corporate governance” principles application and company performance.
PENGARUH TINGKAT KESULITAN KEUANGAN PERUSAHAAN TERHADAP KONSERVATISME AKUNTANSI Setyaningsih, Hesty
Journal of Accounting and Investment Vol 9, No 1: January 2008
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This purpose of this research tests the influence of a company’s financial distress on its accounting conservatism. This research is experience influence the prediction difference between positive accounting theory and signaling theory about the influence of a company’s financial distress on its accounting conservatism. This research uses purposive sampling method and sample in this study consists of companies that were listed at Indonesian Stock Exchange since 2002 to 2006,  companies manufacturing that experience net income negative since 2002 to 2006, accounting report period become extinct each 31 december, accounting report have data inside Indonesian monetary unit, so sample consists of 76 companies and have 173 observation data. Hypotheses are examined by using Ordinary Least Squares Regression. The results in this research tests indicate that a company’s financial condition positively influences its accounting conservatism and these support signaling theory prediction about the influence of a company’s financial distress on its accounting conservatism.
PERSEPSI MAHASISWA TERHADAP PROFESI AKUNTAN DAN DAMPAKNYA PADA PROGRAM STUDI AKUNTANSI Ietje Nazaruddin
Journal of Accounting and Investment Vol 9, No 1: January 2008
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

Recently many accounting programs have simultaneously faced declining enrollments.  Changes in business environment have created a perceived need more creative individuals in the accounting profession.  This study asserts that to attract these people, we will have to change existing perceptions of the profession.  The present study focuses on the point by examining the relationship between students’ inherent creativity, their perceptions of the accounting profession and their decisions to choose accounting as major.  Finding indicate that a student view of the accounting profession as interesting relates negatively to interaction between the student’s inherent creativity and the extent to which he or she holds a traditional view of accounting.
R&D INTENSITY AND IPO UNDERPRICING: CASE STUDY ON PHARMACEUTICAL AND BIOTECH INDUSTRIES IN THE US Tommy C. Efrata
Journal of Accounting and Investment Vol 9, No 1: January 2008
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

Asymmetric information between the issuer to potential investors believed by some academics in finance as one of the main causes of the phenomenon of underpricing at the time of the initial public offering (IPO). On science and technology-based company main problem lies in how to conduct assessments on the future value of a product that is still in the development stage. The issue became more prominent on pharmaceutical companies and biotechnology, due to the characteristics of this industry is the high expense, complex process, and the lengthy process of research and development (R D) of a product. This study describes the characteristics above is associated with the phenomenon of underpricing when companies conduct IPO. The samples are 82 pharmaceutical companies and biotechnology conduct IPO in the United States stock market in 1998-2005. The results of this study revealed a negative correlation between the intensity of R D and IPO underpricing phenomenon in this industry. These studies have identified R D as the main source of information asymmetry that led to the phenomenon of underpricing for pharmaceutical companies and biotechnology.

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